Elves were pretty popular after Morrowind and LOTR. There are a handful of elf heads.
edit: ok i see the old version was a blue elf head but the "newer" one is a furry wolf one like your avatar.
This + the fact that races are popular in MMOs, I don’t know the exact server that it was uploaded on but I do know (and Crono can attest) that PC Graal was common for role-playing (not the way you see it in iClassic) and it was common that people designed graphics to role-play as a specific race (whether it be taken from real life inspiration or related to a Graal server).
There are thousands and thousands of custom heads from that time frame so I doubt you’ll find who made it specifically, cause they most likely don’t play anymore.